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TMI Blog2013 (3) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... ection empowers a ‘Central Excise Officer' to issue notice in cases where Excise duty has not been levied or paid or short-levied or short-paid or erroneously refunded. The ‘Central Excise officer' referred to therein is the officer competent to assess and determine the duty liability. Under the Excise law it is the Superintendent of Central Excise who is the assessing officer and, therefore, the notice issued by the jurisdictional Assistant Commissioner, who is a superior authority, is perfectly valid in law and, therefore, he is competent to adjudicate the duty not levied or short-levied or erroneously refunded. Power of adjudication prescribed by the Board vide a Circular dated 19/02/2008 is only an administrative order and it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se duty demand of Rs.6,61,550/- under section 11A(1) of the Central Excise Act, 1944 along with interest thereon under section 11AB and also imposed an equivalent penalty under Section 11AC of the said Act. On review, the jurisdictional Commissioner was of the view that the order passed by the Assistant Commissioner is not legally correct inasmuch as the monetary limit for adjudication by the Assistant Commissioner is only up to Rs.5 lakhs in terms of Board's Circular no. 865/3/2008-CX dated 19/02/2008 and, therefore, he filed an appeal before the lower appellate authority on the ground of exceeding jurisdiction. The appellate authority accepting the plea of the Revenue, set aside the order passed by the Assistant Commissioner. Revenue is o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is competent to adjudicate the duty not levied or short-levied or erroneously refunded. Power of adjudication prescribed by the Board vide a Circular dated 19/02/2008 is only an administrative order and it is meant for smooth and efficient running of the administration. Such circular cannot take away the power vested on a Central Excise officer under the provisions of the Central Excise Act. The very same issue was decided by a three member bench of the hon'ble apex Court in the case of Pahwa Chemicals Pvt. Ltd. vs. Commissioner of Central Excise, Delhi 2005 (181)ELT 3(SC). In the said case, the hon'ble apex Court held that the administrative directions of the Central Board of Excise Customs allocating different works to various classes o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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